每日一练F3 答案回复可见
<p>At 31 December 2002 a company’s receivables totalled $400,000 and an allowance for doubtful debts of $50,000<br/>had been brought forward from the year ended 31 December 2001.<br/>It was decided to write off debts totalling $38,000 and to adjust the allowance for doubtful debts to 10% of the<br/>receivables.<br/>What charge for bad and doubtful debts should appear in the company’s income statement for the year ended<br/>31 December 2002?<br/>A $74,200<br/>B $51,800<br/>C $28,000<br/>D $24,200</p><p> </p><p>D 38,000 – (50,000 – 36,200) = 24,200</p>页:
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